https://www.taxtmi.com/caselaws?id=3136 CENVAT credit on differential duty paid through supplementary invoices remains available unless the additional duty arose from fraud, collusion, wilful misstatement, suppression of facts, or a similar contravention with intent to evade duty. Where the connected dispute establishes that no such suppression or intent to evade existed, the exclusion in Rule 7(1)(b) of the CENVAT Credit Rules, 2001 cannot be applied to deny credit to the recipient. On that basis, supplementary invoices for differential duty do not by themselves bar admissibility of credit, and the credit is admissible to the assessee. en-us Fri, 09 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3136 CENVAT credit on differential duty paid through supplementary invoices remains available unless the additional duty arose from fraud, collusion, wilful misstatement, suppression of facts, or a similar contravention with intent to evade duty. Where the connected dispute establishes that no such suppression or intent to evade existed, the exclusion in Rule 7(1)(b) of the CENVAT Credit Rules, 2001 cannot be applied to deny credit to the recipient. On that basis, supplementary invoices for differential duty do not by themselves bar admissibility of credit, and the credit is admissible to the assessee. Case-Laws Central Excise Fri, 09 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3136